63-403. OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent or representative, shall be notice to all interests in such property for the purpose of taxation. The assessment of such operating property in the name of the owner, lessee or operating company, shall be deemed and held to be an assessment of all title and interest in such property of every kind and nature.
History:
[63-403 added 1996, ch. 98, sec. 5, p. 337.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.
Section 63-402 - NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR.
Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER.
Section 63-404 - OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT.
Section 63-405 - ASSESSMENT OF OPERATING PROPERTY.
Section 63-406 - ATTENDANCE AT ASSESSMENT HEARING.
Section 63-407 - APPEAL OF OPERATING PROPERTY ASSESSMENTS.
Section 63-408 - REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR.
Section 63-409 - APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.